This was an appeal filed by Frito-Lay Canada Inc. before the Canadian International Trade Tribunal involving the question whether Frito-Lay could make non-revenue amendments to both tariff treatment and classification more than one year after importation. This was the first case of its kind to test that important NAFTA issue. The President of CBSA contested both the jurisdiction of the Tribunal to review the CBSA’s decisions and, whether the corrections sought by Frito-Lay should be allowed. The appeal was allowed. Frito-Lay Canada Inc. was advised by a team from Fasken Martineau led by Peter Kirby.